دانلود مقاله مبانی خرد سرمایه فکری
چکیده
مقدمه
مروری بر مطالعات پیشین
روش شناسی
یافته ها
بحث
نتیجه گیری
منابع
Abstract
Introduction
Literature review
Methodology
Findings
Discussion
Conclusions
References
چکیده
هدف این مقاله درک این است که چگونه شیوه‌های حسابداری کوچک و متوسط، سرمایه فکری (IC) خود را برای حفظ عملکرد خود در یک محیط دائماً در حال تغییر، از چارچوب CAOS مدیریت می‌کنند. این مقاله از یک روش کمی بر اساس پرسشنامه ای که با تایید انجمن حسابداری رسمی ایتالیا تهیه شده است، استفاده می کند. 3002 پرسشنامه به دست آمده توسط صاحبان انفرادی شرکت هایی با کمتر از 50 کارمند با استفاده از مدل معادلات ساختاری (SEM) مورد تجزیه و تحلیل قرار گرفت. یافته ها نشان می دهد که IC یک مفهوم پیچیده است که در آن جنبه های کارآفرینی و سازمانی با هم تعامل دارند. یک رویکرد در سطح خرد می تواند برای توضیح توسعه IC استفاده شود. گرایش کارآفرینی مدیرعامل می تواند سازمان ها را در ساخت ابزارهای مدیریت دانش و همچنین توسعه سرمایه رابطه ای حمایت کند. مدیران عاملی که تمایل بیشتری به ریسک و نوآوری دارند، می توانند توسعه IC را بهتر تقویت کنند و بر عملکرد شرکت تأثیر بگذارند.
توجه! این متن ترجمه ماشینی بوده و توسط مترجمین ای ترجمه، ترجمه نشده است.
Abstract
The paper aims at understanding how small and medium accounting practices micromanage their Intellectual Capital (IC) for sustaining their performance in a constantly changing environment, starting from the CAOS framework. The paper employs a quantitative methodology based on a questionnaire developed with the Italian Chartered Accounting Association endorsement. 3,002 questionnaires obtained by solo owners of firms with less than 50 employees were analysed using a Structural Equation Model (SEM). The findings highlight that IC is a complex concept where entrepreneurial and organisational aspects interact together. A micro-level approach could be used to explain IC development. CEO’s entrepreneurial orientation can support organisations in building knowledge management tools, as well as developing relational capital. CEOs who are more willing to take risks and innovate can better foster IC development, affecting firm’s performance.
Introduction
Intellectual Capital (IC) has been defined as “the engine of knowledge creation” (M. Paoloni et al., 2020, p. 1798), and its impact on performance has been widely analysed both in manufacturing and service firms (Massaro et al., 2015). Interesting, while the relationship between IC and performance has been widely investigated under the umbrella of ResourceBased View theory (Andersén, 2011; Bellucci et al., 2020), findings depicted a multifaced picture with several differences. For example, Massaro et al. (2019) highlight how different types of organisations may require alternative integrative mechanisms, which can impact the relationship between IC and performance, calling for new research avenues. Similarly, analysing the bank sector, Curado et al. (2014) doubted the IC could have a positive influence on banking performance in all contexts. Again, public and no-profit organisations have been claimed to be peculiar contexts due to the different objectives (Guthrie et al., 2015; Kong, 2008). Finally, Nadeem et al. (2018) showed the need to adapt the relationship between IC and performance in emerging countries.
Conclusions
Our study contributes to IC theory in terms of microfoundations and IC and the relationship between IC development and performance by analysing the case of small accounting firms. Practical and research implications can be gathered from our findings.
HP 1 – C (measured as CEO’s EO) positively affects A (measured as the Relational Capital of the firm)
HP 2 – C (measured as CEO’s EO) positively affects O (measured as Knowledge Management Practice developed)
HP 3 – A (measured as Relational Capital of the firm) positively affects O (measured as companies Knowledge Management practice)
HP 4a – C (measured as CEO’s EO) positively affects S (measured as financial sustainability)
HP 4b – A (measured as Relational Capital of the firm positively affects S (measured as financial sustainability)
HP 4c – O (measured as companies Knowledge Management practice) positively affects S (measured as financial sustainability)